The role of taxpayer awareness in improving tax compliance: e-filing, self-assessment, and understanding

Purpose: This study aims to analyze the effect of the e-Filling system, self-assessment system, and understanding of taxpayers on WPOP compliance by requiring taxpayer awareness as an intervening variable. In this study, the examiner examined WPOP compliance at KPP Pratama Gresik using independent variables, namely the e-Filling system, self-assessment system, taxpayer understanding and taxpayer awareness. Methodology/approach: The sample for this research is individual taxpayers registered at KPP Pratama Gresik. The sampling method used purposive sampling technique with a total of 75 respondents. This study uses primary data obtained from respondents' responses. This research data analysis uses the SmartPLS method. Findings: The results of this study prove that e-Filling has an impact on WPOP compliance, while the self-assessment system, taxpayer understanding, and taxpayer awareness have no impact on WPOP compliance. Next, the self-assessment system has an impact on taxpayer awareness, while the e-Filling system and taxpayer understanding have no impact on taxpayer awareness. Then taxpayer awareness cannot mediate the relationship between the e-filing system, self-assessment system, and taxpayer understanding of individual taxpayer compliance. Practical and Theoretical contribution/Originality: This study can explain the Atribution theory. Attribution theory studies how a person processes an event and studies how a person understands the causes of their behavior. By using attribution theory in this research, this observation can explain the factors of the e-Filling system, Self Assessment System, and taxpayer understanding that influence increased WPOP compliance. Research Limitation: The author's limitation is that the data collection process carried out via Google Form generally relies on voluntary participation from respondents, which can limit sample diversity. Recommendations for future researchers are that researchers can consider using more varied data collection methods, such as interviews, which allow for more control over the selection of respondents and can increase the representativeness of the sample.